Us Gaap and French Gaap
Implementing IFRS
Extract from:
IFRS compared with US GAAP and French GAAP
Assurance Services
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. © 2003 KPMG International, a Swiss nonoperating association. All rights reserved. KPMG International is a nonoperating Swiss verein which provides no services to clients. The services described herein are provided by member firms. KPMG International and its legally distinct member firms are not, and nothing contained herein shall be construed to place the parties in the relationship of, parent, subsidiaries, agents, partners or joint venturers. No member firm is authorised to obligate International or the other member firms. Copies of the publication IFRS (International Financial Reporting Standards) compared with US GAAP and French GAAP can be purchased for euro 50 each. Please contact any KPMG office, or contact either KPMG's Professional Practice Group of KPMG S.A. at +33 (0)1 55 68 74 16 or KPMG's IFRS Conversions of KPMG S.A. at +33 (0)1 55 68 74 15.
www.kpmg.com KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss nonoperating association.
About this document
Content This document is an extract from KPMG's February 2003 publication IFRS compared with US GAAP and French GAAP, focusing on recognition, measurement and presentation, rather than disclosure. This document focuses on the preparation of consolidated financial statements by listed enterprises on a going concern basis. Requirements that are specific to stand-alone financial statements are
Extract from:
IFRS compared with US GAAP and French GAAP
Assurance Services
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. © 2003 KPMG International, a Swiss nonoperating association. All rights reserved. KPMG International is a nonoperating Swiss verein which provides no services to clients. The services described herein are provided by member firms. KPMG International and its legally distinct member firms are not, and nothing contained herein shall be construed to place the parties in the relationship of, parent, subsidiaries, agents, partners or joint venturers. No member firm is authorised to obligate International or the other member firms. Copies of the publication IFRS (International Financial Reporting Standards) compared with US GAAP and French GAAP can be purchased for euro 50 each. Please contact any KPMG office, or contact either KPMG's Professional Practice Group of KPMG S.A. at +33 (0)1 55 68 74 16 or KPMG's IFRS Conversions of KPMG S.A. at +33 (0)1 55 68 74 15.
www.kpmg.com KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss nonoperating association.
About this document
Content This document is an extract from KPMG's February 2003 publication IFRS compared with US GAAP and French GAAP, focusing on recognition, measurement and presentation, rather than disclosure. This document focuses on the preparation of consolidated financial statements by listed enterprises on a going concern basis. Requirements that are specific to stand-alone financial statements are